Article ID: | iaor20165121 |
Volume: | 62 |
Issue: | 12 |
Start Page Number: | 3472 |
End Page Number: | 3493 |
Publication Date: | Dec 2016 |
Journal: | Management Science |
Authors: | Callen Jeffrey L, Bhat Gauri, Segal Dan |
Keywords: | investment, government |
This study tests whether international financial reporting standards (IFRS) adoption increased accounting transparency based on model‐driven hypotheses. Duffie and Lando [Duffie D, Lando D (2001) Term structures of credit spreads with incomplete accounting information.